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Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables)
3 Months Ended
Dec. 31, 2020
Regulated Operations [Abstract]  
Schedule of Regulatory Assets The following regulatory assets and liabilities associated with UGI Utilities are included on the Condensed Consolidated Balance Sheets:
December 31,
2020
September 30,
2020
December 31,
2019
Regulatory assets (a):
Income taxes recoverable$126 $124 $121 
Underfunded pension and postretirement plans172 175 175 
Environmental costs59 61 58 
Removal costs, net24 26 27 
Other14 11 10 
Total regulatory assets$395 $397 $391 
Regulatory liabilities (a):
Postretirement benefit overcollections$13 $13 $14 
Deferred fuel and power refunds24 29 
State tax benefits — distribution system repairs28 28 26 
PAPUC Temporary Rates Order25 
Excess federal deferred income taxes272 274 278 
Other
Total regulatory liabilities$346 $353 $351 
(a)Current regulatory assets are included in “Prepaid expenses and other current assets” and regulatory liabilities are included in “Other current liabilities” and “Other noncurrent liabilities” on the Condensed Consolidated Balance Sheets.
Schedule of Regulatory Liabilities The following regulatory assets and liabilities associated with UGI Utilities are included on the Condensed Consolidated Balance Sheets:
December 31,
2020
September 30,
2020
December 31,
2019
Regulatory assets (a):
Income taxes recoverable$126 $124 $121 
Underfunded pension and postretirement plans172 175 175 
Environmental costs59 61 58 
Removal costs, net24 26 27 
Other14 11 10 
Total regulatory assets$395 $397 $391 
Regulatory liabilities (a):
Postretirement benefit overcollections$13 $13 $14 
Deferred fuel and power refunds24 29 
State tax benefits — distribution system repairs28 28 26 
PAPUC Temporary Rates Order25 
Excess federal deferred income taxes272 274 278 
Other
Total regulatory liabilities$346 $353 $351 
(a)Current regulatory assets are included in “Prepaid expenses and other current assets” and regulatory liabilities are included in “Other current liabilities” and “Other noncurrent liabilities” on the Condensed Consolidated Balance Sheets.